STEP UP FOR STUDENTS - FLORIDA INC

As filed

Subsection

03

NTEE code

B122

Classification

2000

Street

PO BOX 54429

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

2 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

• STEP UP FOR STUDENTS INC

  EIN 87-3825479

• STEP UP FOR STUDENTS - WEST VIRGINIA INC

  EIN 87-4413159

Mission and programs · 2023

• FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM: IN THE 2023-24 SCHOOL YEAR, 132,180 STUDENTS ATTENDED 2,090 PRIVATE SCHOOLS ON A STEP UP FOR STUDENTS' TAX CREDIT SCHOLARSHIP. THE K-12 SCHOLARSHIP PROGRAM WAS CREATED IN 2001 TO HELP ALLEVIATE THE ENORMOUS EDUCATIONAL CHALLENGES FACED BY CHILDREN WHO LIVE IN POVERTY, AND IT IS NOW THE LARGEST SUCH SCHOLARSHIP IN THE NATION. IN 2023, THE FLORIDA STATE LEGISLATURE OPENED THE SCHOLARSHIP TO ALL ELIGIBLE RESIDENTS OF FLORIDA. QUALIFIED STUDENTS COULD RECEIVE A MAXIMUM SCHOLARSHIP OF $11,223 DEPENDING ON GRADE LEVEL AND COUNTY RESIDENCE, FOR PRIVATE SCHOOL TUITION AND FEES OR A MAXIMUM OF $2,232 IN TRANSPORTATION COSTS TO ATTEND AN OUT-OF-DISTRICT PUBLIC SCHOOL. FLORIDA TAX CREDIT PERSONAL EDUCATION PROGRAM (FTC PEP): K-12 FLORIDA STUDENTS WHO ARE NOT ENROLLED IN PUBLIC SCHOOL OR A HOME EDUCATION PROGRAM CAN QUALIFY FOR A PERSONALIZED EDUCATION PROGRAM THROUGH THE FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM. THE PROGRAM ALLOWS STUDENTS TO RECEIVE A MAXIMUM SCHOLARSHIP OF $11,223, REGARDLESS OF HOUSEHOLD INCOME, TO RECEIVE PARENT-DIRECTED EDUCATION. THE FUNDS ARE PLACED INTO AN EDUCATION SAVINGS ACCOUNT (ESA) AND CAN BE USED TO PAY FOR INSTRUCTIONAL MATERIALS/CURRICULUM, CONTRACTED SERVICES PROVIDED BY A PUBLIC SCHOOL (INCLUDING CLASSES), TUITION FOR AN ELIGIBLE HOME EDUCATION INSTRUCTION PROGRAM, FEES FOR STANDARDIZED TESTING, PRIVATE TUTORING, POST-SECONDARY EDUCATION AND DIGITAL MATERIALS EXCLUSIVE OF DIGITAL DEVICES.

  Expenses $1,177,681,896 · Grants $1,149,326,299

• THE FAMILY EMPOWERMENT SCHOLARSHIP PROGRAM WAS ESTABLISHED IN 2019 TO PROVIDE CHILDREN AND FAMILIES IN THE STATE OF FLORIDA WHICH HAVE LIMITED RESOURCES WITH EDUCATIONAL OPTIONS TO ACHIEVE SUCCESS IN THEIR EDUCATION. THE FAMILY EMPOWERMENT SCHOLARSHIP WAS EXPANDED INTO TWO BRANCHES: FAMILY EMPOWERMENT SCHOLARSHIP FOR EDUCATIONAL OPTIONS AND FOR STUDENTS WITH UNIQUE ABILITIES (FORMERLY KNOWN AS GARDINER SCHOLARSHIP). FAMILY EMPOWERMENT SCHOLARSHIP EDUCATIONAL OPTIONS: THIS SCHOLARSHIP IS INTENDED TO HELP REDUCE THE WAIT LIST FOR THE TAX CREDIT SCHOLARSHIP PROGRAM AND SIMILARILY SERVES STUDENTS FROM LOW-INCOME AND WORKING-CLASS HOUSEHOLDS. STEP UP FOR STUDENTS-FLORIDA, AS AN APPROVED SFO, ADMINISTERED THIS SCHOLARSHIP AND SERVED 145,155 K-12 STUDENTS FOR THE 2023-2024 SCHOOL YEAR. IN 2023, THE FLORIDA STATE LEGISLATURE OPENED THE SCHOLARSHIP TO ALL ELIGIBLE RESIDENTS OF FLORIDA. QUALIFIED STUDENTS COULD RECEIVE UP TO A MAXIMUM SCHOLARSHIP OF $11,223 DEPENDING ON GRADE LEVEL AND COUNTY RESIDENCE, FOR PRIVATE SCHOOL TUITION AND FEES OR UP TO $2,232 IN TRANSPORTATION COSTS TO ATTEND AN OUT-OF-DISTRICT PUBLIC SCHOOL.FAMILY EMPOWERMENT SCHOLARSHIP FOR STUDENTS WITH UNIQUE ABILITIES (FORMALLY KNOWN AS GARDINER SCHOLARSHIP): IN THE 2023-24 SCHOOL YEAR, STEP UP FOR STUDENTS-FLORIDA ADMINISTERED THIS SCHOLARSHIP PROGRAM FOR STUDENTS WITH UNIQUE ABILITIES WITH SPECIFIC DIABILITIES THAT INCLUDE: AUTISM, CEREBRAL PALSY, DOWN SYNDROME, SPINA BIFIDA, INTELLECTUAL DISABILITY, WILLIAMS SYNDROME, AND MORE. THROUGH THIS SCHOLARSHIP PROGRAM, 96,678 ELIGIBLE STUDENTS RECEIVED A SCHOLARSHIP FOR THE 2023-24 SCHOOL YEAR AT AN AVERAGE OF $9,990 EACH. THE PROGRAM EMPOWERS FAMILIES TO CHOOSE THE EDUCATIONAL SERVICES THAT BEST MEET THE NEEDS OF THEIR STUDENT, AND THE MONEY CAN BE SPENT FOR SCHOOLS, THERAPISTS, SPECIALISTS, CURRICULUM, TECHNOLOGY EVEN A COLLEGE SAVINGS ACCOUNT.

  Expenses $32,328,953

• HOPE SCHOLARSHIP PROGRAM: STEP UP FOR STUDENTS-FLORIDA ADMINISTERS THE HOPE SCHOLARSHIP, WHICH WAS CREATED IN 2018 TO PROVIDE THE OPTION OF PRIVATE SCHOOL SCHOLARSHIPS TO STUDENTS IN PUBLIC SCHOOLS WHO HAVE EXPERIENCED ACTS OF BULLYING AND INTIMIDATION. THE SCHOLARSHIPS ARE FINANCED BY CONTRIBUTIONS FROM AUTOMOBILE BUYERS, WHO ARE ALLOWED UNDER THE LAW TO REDIRECT UP TO $105 OF THEIR STATE TAXES ON EACH PURCHASE. THOSE CONTRIBUTIONS ARE USED TO PROVIDE TUITION SCHOLARSHIPS TO PARTICIPATING PRIVATE SCHOOLS. QUALIFIED STUDENTS COULD RECEIVE A MAXIMUM SCHOLARSHIP OF $11,223 DEPENDING ON GRADE LEVEL AND COUNTY RESIDENCE, FOR PRIVATE SCHOOL TUITION AND FEES OR A MAXIMUM OF $2,232 IN TRANSPORTATION COSTS TO ATTEND AN OUT-OF-DISTRICT PUBLIC SCHOOL. THE SCHOLARSHIP BEGAN IN 2018 AND SERVED 893 STUDENTS DURING THE 2023-24 SCHOOL YEAR. UP TO 95% OF UNUSED FUNDS IN THE HOPE SCHOLARSHIP PROGRAM CAN BE USED TO FUND SCHOLARSHIPS TO STUDENTS ON THE FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM IN THE NEXT STATE OF FLORIDA FISCAL YEAR.

  Expenses $7,024,886 · Grants $6,267,023

• NEW WORLDS READING SCHOLARSHIP PROGRAM: NEW WORLDS SCHOLARSHIP ACCOUNT PROGRAM: THE NEW WORLDS SCHOLARSHIP WAS CREATED IN 2018 TO PROVIDE ACADEMIC SUPPORT FOR ELEMENTARY SCHOOL STUDENTS IN DISTRICT OR CHARTER SCHOOLS, WHO STRUGGLED IN READING AND WAS EXPANDED TO INCLUDE MATH IN 2023. STEP UP FOR STUDENTS-FLORIDA, AS AN APPROVED SCHOLARSHIP FUNDING ORGANIZATION, ADMINISTERS THE PROGRAM. THE SCHOLARSHIP IS AVAILABLE TO STUDENTS IN K- THROUGH FIFTH-GRADE WHO HAVE SCORED A LEVEL 1 OR 2 ON THE ENGLISH LANGUAGE ARTS AND/OR MATH SECTIONS OF THE FLORIDA STANDARDS ASSESSMENT. EACH SCHOLARSHIP IS WORTH $500, IRRESPECTIVE OF WHETHER THE STUDENT NEEDS HELP IN EITHER OR BOTH AREAS OF STUDY. THE PARENT CAN USE THESE FUNDS TO PAY FOR TUITION AND FEES RELATED TO PART-TIME TUTORING, SUMMER AND AFTER-SCHOOL LITERACY PROGRAMS, INSTRUCTIONAL MATERIALS AND MORE. THROUGH THE NEW WORLDS SCHOLARSHIP ACCOUNT PROGRAM, 31,764 STUDENTS RECEIVED SCHOLARSHIPS IN THE 2023-24 SCHOOL YEAR.

  Expenses $1,761,321

• POLICY, INNOVATION AND EMPOWERMENT: THIS DEPARTMENT TAKES THE MESSAGE OF THE SCHOLARSHIP PROGRAMS TO CONSTITUENCY GROUPS, COMMUNITY AND POLITICAL LEADERS, AND LOCAL, STATE, AND NATIONAL NEWS PUBLICATIONS. IT ISSUES PRESS RELEASES ON TOPICS OF SPECIAL CONCERN AND WRITES COMMENTARY FOR VARIOUS PUBLICATIONS. THE TEAM ANALYZES DEMOGRAPHIC, ACHIEVEMENT AND PARTICIPATION DATA, AND TRENDS IN THE PROGRAM AND EDUCATION CHOICE MOVEMENT. THE TEAM RESPONDS TO NUMEROUS INFORMATION REQUESTS FROM NEWSPAPERS, OTHER MEDIA, AND LEGISLATIVE AND AGENCY OFFICES. THE TEAM ALSO ORGANIZES ADVOCATES AND SUPPORTERS WHO BELIEVE CHILDREN SHOULD BE EDUCATED BASED ON HOW THEY LEARN, RATHER THAN WHERE THEY LIVE. THE TEAM EDUCATES, INFORMS, AND TRAINS PARENTS TO BE ADVOCATES AND SUPPORTERS FOR THE PROTECTION AND EXPANSION OF CHOICE OPPORTUNITIES. THESE SERVICES ARE PROVIDED TO PARENTS OF CHILDREN PARTICIPATING IN PROGRAMS ADMINISTERED BY THE ORGANIZATION AND MAY ALSO BE PROVIDED TO PARENTS UTILIZING OTHER CHOICE OPTIONS.

  Expenses $2,910,573

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

• 2023

  Revenue

  $904,611,188

  Expenses

  $1,241,338,513

  Contributions

  $881,567,760

  Grants paid

  $1,155,593,322

• 2022

  Revenue

  $913,033,619

  Expenses

  $755,297,200

  Contributions

  $896,372,611

  Grants paid

  $701,246,384

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

• 2021 · 990

  Revenue

  $821,870,206

  Expenses

  $612,990,184

  Assets (EOY)

  $1,207,920,053

• 2020 · 990

  Revenue

  $988,357,974

  Expenses

  $699,663,403

  Assets (EOY)

  $918,219,749

• 2019 · 990

  Revenue

  $620,704,672

  Expenses

  $720,174,387

  Assets (EOY)

  $590,867,275

• 2018 · 990

  Revenue

  $717,949,667

  Expenses

  $654,788,551

  Assets (EOY)

  $697,130,640

• 2017 · 990

  Revenue

  $707,661,184

  Expenses

  $674,603,917

  Assets (EOY)

  $589,394,333

• 2016 · 990

  Revenue

  $533,633,596

  Expenses

  $568,032,953

  Assets (EOY)

  $518,592,306

• 2015 · 990

  Revenue

  $521,506,825

  Expenses

  $445,647,780

  Assets (EOY)

  $543,244,522

• 2014 · 990

  Revenue

  $457,846,020

  Expenses

  $375,779,045

  Assets (EOY)

  $449,355,921

• 2013 · 990

  Revenue

  $333,293,409

  Expenses

  $285,314,975

  Assets (EOY)

  $363,784,990

• 2012 · 990

  Revenue

  — not reported

  Expenses

  $213,475,359

  Assets (EOY)

  $315,506,923

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

• AAA SCHOLARSHIP FOUNDATION INC

  $96,620,000

  2022 · FL SCHOLARSHIPS

• AAA SCHOLARSHIP FOUNDATION INC

  $85,000,000

  2024 · FL SCHOLARSHIPS

• AAA SCHOLARSHIP FOUNDATION INC

  $69,850,000

  2023 · FL SCHOLARSHIPS

• CENTER FOR EDUCATION REFORM

  $100,000

  2022 · SUPPORT BEST IN CLASS EDUCATION PROVIDERS

• THE COMMUNITY FOUNDATION INC

  $100,000

  2023 · EDUCATIONAL SUCCESS

• VANGUARD CHARITABLE ENDOWMENT PROGRAM

  $63,250

  2022 · FOR RECIPIENT'S EXEMPT PURPOSE

• VANGUARD CHARITABLE ENDOWMENT PROGRAM

  $42,100

  2023 · FOR RECIPIENT'S EXEMPT PURPOSE

• NATIONAL CHRISTIAN CHARITABLE FOUNDATION

  $36,989

  2024 · GIVING AND GENEROSITY

• NATIONAL CHRISTIAN CHARITABLE FOUNDATION

  $35,000

  2023 · GROWTH

• MAYO CLINIC GROUP RETURN

  $10,000

  2022 · SUPPORT CHARITABLE PURPOSE

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Other IRS files